In tema di potere ispettivo degli amministratori “non-esecutivi”

A recent decision by the Corte di cassazione stimulates to reflect on the audit powers of “non-executive” directors, a subject that has been for a long time at the centre of a lively debate centred around the question about the possibility for these directors to search by themselves, in addition to those received, information on the management of the company. A question that, on the basis of a series of considerations, seems to be given an affirmative answer.